1998 (12) TMI 262

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Full Text of the Document

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....ent. [Order per : Gowri Shankar, Member (T)]. - Application is for waiver of Rs. 1.20 lakhs. The issue is whether the goods, described as ferrules made of aluminium used to attach erasers to the tubes of pencils manufactured by the applicant are classifiable under Heading 96.09 or 7616.90. The former heading is for pencils and other specified articles and the contention of the applicant is that....